Sutherland Tables gathers fuel unit costs throughout the regions from a broad range of suppliers. When calculating heating costs and associated cost per useful kilowatt for each fuel, efficiency of equipment, room size and home insulation are taken into consideration. System efficiencies are based on the mid range of appliances of a given type, with an allowance for controls, distribution and (where appropriate) storage losses. The calculation method used is based on BREDEM, with reference to past and recent Building Regulation thermal standards.

The calculation method used, based on BREDEM (the same methodology that underpins SAP) makes various assumptions about the way in which a dwelling is used, which may not correspond to actual use. The Tables are intended for comparison of heating costs though figures are broadly representative of actual costs.

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